Pay Western Australian payroll tax when threshold met
WA: 5.5% on Australian wages above the $1 million tax-free threshold (FY2026-27).
Who must comply
Employers paying Australian wages above the WA threshold (taking grouping into account).
What triggers it
Annual or monthly wages exceeding the threshold; group nomination.
When due
Monthly by the 7th of the following month; annual reconciliation by 21 July.
Evidence required
Monthly returns via RevenueWA, wage records, group nomination.
Max penalty
Tax shortfall + interest + penalty tax up to 75%
Who must comply with this? The applicability test by industry, business structure and size.
Summary
Western Australia payroll tax under the Pay-roll Tax Act 2002 (WA). FY2026-27: tax-free threshold $1 million a year (monthly: $83,333). 5.5% on WA taxable wages. Diminishing threshold: reduces by $2 for every $13 of Australian wages above $1M, reaching nil at $7.5M. Returns lodged via RevenueWA Online.
Enforced by
Source legislation
Topics
Related
- NSWPay NSW payroll tax when threshold metNSW: 5.45% on Australian wages above the $1.2 million tax-free threshold (FY2026-27).
- QLDPay Queensland payroll tax when threshold metQLD: 4.75% on Australian wages above the $1.3 million tax-free threshold (FY2026-27).
- ACTPay ACT payroll tax when threshold metACT: 6.75% on Australian wages above the $1.75 million tax-free threshold (FY2026-27).
- VICPay Victorian payroll tax when threshold metVIC: 4.85% on Australian wages above the $1 million tax-free threshold (FY2026-27).
- SAPay South Australian payroll tax when threshold metSA: 4.95% on Australian wages above the $1.5 million tax-free threshold (FY2026-27).
- NTPay Northern Territory payroll tax when threshold metNT: 5.5% on Australian wages above the $2.5 million tax-free threshold (FY2026-27).
Reading
Frequently asked questions
- Who must comply with Western Australian payroll tax when threshold met?
- Employers paying Australian wages above the WA threshold (taking grouping into account).
- What triggers Western Australian payroll tax when threshold met?
- Annual or monthly wages exceeding the threshold; group nomination.
- When is Western Australian payroll tax when threshold met due?
- Monthly by the 7th of the following month; annual reconciliation by 21 July.
- What is the maximum penalty for Western Australian payroll tax when threshold met?
- Tax shortfall + interest + penalty tax up to 75%
- What evidence is required for Western Australian payroll tax when threshold met?
- Monthly returns via RevenueWA, wage records, group nomination.
Source: https://www.wa.gov.au/government/multi-step-guides/payroll-tax-employer-guide/calculation-payroll-tax-employer-guide. Rules Mate is not a law firm. Always verify against the live regulator source before acting.